Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Facultad: Contabilidad.
Ao: 3 D
Ao: 3 D
Curso: Costos I.
Curso: Costos I.
Profesor: Cesar Cuba Anamara
Profesor: Cesar Cuba Anamara
Alumna:
Alumna:
ERICO VILLARREAL
ENUNCIADO
EGRESOS
NETOS
PROYECTOS
PROYECTOS
TIR
PROYECTO B
PAYBACK
BENEFICIO/COSTO
DO
CALCULOS
AUXILIARES
CONCLUSIONES
CONCLUSIONES
PRACTICA DE CO
TEMA: TASA INTERNA DE
EGRESOS
AOS
0
1
2
3
4
S/.
100,000.00
50,000.00
0.00
50,000.00
40,000.00
TOTAL INVERSION
240,000.00
AOS
A
12,000.00
50,000.00
47,000.00
50,000.00
52,000.00
55,000.00
45,000.00
45,000.00
62,000.00
60,000.00
1
2
3
4
5
6
7
8
9
10
i
B
60,000.00
66,000.00
50,000.00
50,000.00
55,000.00
40,000.00
30,000.00
35,000.00
35,000.00
30,000.00
20%
PREGUNTA:
Cul es la inversin ms rentable para la CIA en funcin a la TIR y el monto de
ACTICA DE COSTOS I
VOLVER
EGRESOS NETOS
EGRESOS
AOS
0
1
2
3
4
TOTAL INVERSION
AOS
AO 1
AO 2
AO 3
AO 4
EGRESOS NETOS
ti
EGRESOS
S/.
100,000.00
50,000.00
0.00
50,000.00
F.A
1
0.83
0.00
0.58
S/. V.P.
100,000
41,500
0
29,000
40,000.00
0.48
19,200
240,000.00
189,700
FA
FA =
1(1+0.2)-1
0.83
FA =__
1(1+0.2)-1
0.00
FA =
1(1+0.2)-1
0.58
FA =
1(1+0.2)-1
0.48
20%
0.2
VOLVER
VOLVE
R
PROYECTOS A Y B
VALOR ACTUALIZADO, VAN Y CALCULOS AUXILIARES
ti =
i =
20%
0.2
PROYECTO A
PROYECTO B
AOS
S/.
F.A
S/. V.P.
AOS
S/.
F.A
S/. V.P.
1
2
12,000.00
50,000.00
0.83
0.69
9,960.00
34,500.00
1
2
60,000.00
66,000.00
0.83
0.69
49,800
45,540
47,000.00
0.58
27,260.00
50,000.00
0.58
29,000
50,000.00
0.48
24,000.00
50,000.00
0.48
24,000
5
6
52,000.00
55,000.00
0.40
0.33
20,800.00
18,150.00
5
6
55,000.00
40,000.00
0.40
0.33
22,000
13,200
45,000.00
0.28
12,600.00
30,000.00
0.28
8,400
45,000.00
0.23
10,350.00
35,000.00
0.23
8,050
62,000.00
0.19
11,780.00
35,000.00
0.19
6,650
10
60,000.00
0.16
9,600.00
10
30,000.00
0.16
4,800
VALOR ACTUALIZADO
VAN
OBSERVACIN :
179,000.00
-10,700.00
VALOR ACTUALIZADO
VAN
OBSERVACIN :
AO 2
AO 3
AO 4
AO 5
AO 6
AO 7
AO 8
AO 9
AO 10
FRMULA
FA =
1(1+0.2)-1
FA =
1(1+0.2)-2
FA =
1(1+0.2)-3
FA =
1(1+0.2)-4
FA =
1(1+0.2)-5
FA =
1(1+0.2)-6
FA =
1(1+0.2)-7
FA =
1(1+0.2)-8
FA =
1(1+0.2)-9
FA =
1(1+0.2)-10
21,740
FA = 1(1+i)-n
AO 1
211,440
AOS
FA = 1(1+i)-n
FA
AOS
0.83
AO 1
0.69
AO 2
0.58
AO 3
0.48
AO 4
0.40
AO 5
0.33
AO 6
0.28
AO 7
0.23
AO 8
0.19
AO 9
0.16
AO 10
FRMULA
FA =
1(1+0.2)-1
FA =
1(1+0.2)-2
FA =
1(1+0.2)-3
FA =
1(1+0.2)-4
FA =
1(1+0.2)-5
FA =
1(1+0.2)-6
FA =
1(1+0.2)-7
FA =
1(1+0.2)-8
FA =
1(1+0.2)-9
FA =
1(1+0.2)-10
FA
0.83
0.69
0.58
0.48
0.40
0.33
0.28
0.23
0.19
0.16
RENTABILIDAD PROYEC
PROYECTO B
INGRESOS NETOS (Yn)
AOS
1
2
3
4
5
6
7
S/.
60,000.00
66,000.00
50,000.00
50,000.00
55,000.00
40,000.00
30,000.00
8
9
35,000.00
35,000.00
10
30,000.00
VALOR ACTUALIZADO
VAN
=
=
FRMULA
FA =
1(1+0.2)-1
FA =
1(1+0.2)-2
FA =
1(1+0.2)-3
FA =
1(1+0.2)-4
FA =
1(1+0.2)-5
FA =
1(1+0.2)-6
FA =
1(1+0.2)-7
FA =
1(1+0.2)-8
FA =
1(1+0.2)-9
FA =
1(1+0.2)-10
PROYECTO B
INGRESOS NETOS (Yn)
F.A
0.81
0.65
0.52
0.42
0.34
0.27
0.22
ADO
S/. V.P.
48,371
42,896
26,199
21,121
18,730
10,982
6,640
0.18
0.14
6,245
5,035
0.12
3,479
189,700.0
=
=
0.000000
DE PROYECTO B
FA
0.81
0.65
0.52
0.42
0.34
0.27
0.22
0.18
0.14
0.12
TIR
24.04%
i =
0.240403176735
VOLVER
PAYBACK
PAYBACK
AOS
S/. V.P.
1
2
3
4
5
49,800
45,540
29,000
24,000
22,000
13,200
7
8
9
10
8,400
8,050
6,650
4,800
212,521/
189,892
1.11
21,740.00
PAYBACK
PAYBACK:
SUMA AOS 1 AL 6
INGRESOS AOS :1 AL
S/. 184,380
183,540
5,512
BENEFICIO - COSTO:
ROYECTO B
Beneficio / Costo
RENTABILIDAD
0.11
STO
VOLVER
P -
INGRESOS AOS :1 AL 6 VP
S/. 184,380
72 = 697.67
7.67
5,512
S/.5,512
7.90
Proyecto B es de 11%
VOLVER
CONCLUSIONES
RESPUESTA:
DESEMB. PROY. VP
S/. 189,700
UTILIDAD
= S/.22,821
ONES
rrojar utilidades.
e:
UTILIDAD
= S/.22,821
VOLVER